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Leasing. Bilanzierung nach HGB und EStG

Leasing. Bilanzierung nach HGB und EStG

          
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About the Book

Projektarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, das Problem der Zurechnung von Leasinggegenständen zu klären. Dabei wird auf die Leasingerlasse der Finanzverwaltung eingegangen. Es wird die Frage geklärt, ob es sinnvoll ist für die Zurechnung in der Handelsbilanz ebenfalls auf die steuerrechtliche betriebsgewöhnliche Nutzungsdauer laut amtlichen AfA-Tabellen zurückzugreifen, oder ob es nicht passender wäre auf die handelsrechtliche voraussichtliche Nutzungsdauer Bezug zu nehmen. Schwerpunkt der Arbeit sind bewegliche Wirtschaftsgüter. Leasing von Immobilien oder Sonderformen des Leasings, wie Sale-and-lease-back-Verträge werden nicht behandelt. Leasing hat sich in Deutschland schon lange als Finanzierungsalternative etabliert. Der Bundesverband Deutscher Leasingunternehmen gab bekannt, dass in 2015 1,8 Millionen neue Leasingverträge in Deutschland abgeschlossen wurden. In 2015 generierte die deutsche Leasingbranche ein Investitionsvolumen von 52,2 Milliarden Euro. Der Leasinganteil an den deutschen gesamtwirtschaftlichen Investitionen ist seit Beginn der Aufzeichnung im Jahre 1970 stets am Steigen. Betrug er für Mobilien in 1970 noch 3,3 %, belief er sich 1990 schon auf 14,8 %. Im Jahr 2015 machte er sogar 23,3 % aus. Die Liste von Vorteilen einer Leasingfinanzierung ist groß. Es handelt sich, wenn der Leasingvertrag richtig ausgestaltet wird, um eine bilanzneutrale Finanzierung. Die Eigenkapitalquote wird geschützt und der Verschuldungsgrad des Leasingnehmers verändert sich durch die Finanzierung nicht. Ebenfalls interessant an Leasinggegenständen ist, dass sie sich von selbst finanzieren. Während die Leasingraten gezahlt werden kann der Gegenstand bereits zur Gewinnoptimierung eingesetzt werden (pay-as-you-earn). Die Zuordnung von Vermögensgeg


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Product Details
  • ISBN-13: 9783668650510
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 38
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668650519
  • Publisher Date: 03 Mar 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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